What happens during the audit?
An audit generally involves the following:
- On arrival, the auditors will identify themselves and let you know how long the audit will last.
- The auditors will ask you questions about your book-keeping and how your business operates.
- The auditors will examine your books and records, to validate your records against customs declarations.
- If adjustments are required, these will be discussed with you and you will also be notified in writing.
- If discrepancies are identified in your control systems the auditor will outline the issues and discuss proposals to correct them.
The auditor may request any documentation relating to your customs declarations made in the preceding three years. However, an auditor usually selects an audit period of between three and six months within that time. The audit may highlight discrepancies. In this case, the auditor may increase the scope of the audit to include further declarations either side of this period.
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